HB137 Alabama 2019 Session

Summary

Primary Sponsor

Thad McClammy

Democrat

Session

Regular Session 2019

Title

Taxation, Alabama State Missionary Baptist Convention, Incorporated and each local Baptist association in good standing of the convention, exempt from ad valorem and sales and use taxes, Sec. 40-9-12 am'd.

Summary

HB 137 would exempt the Alabama State Missionary Baptist Convention, Incorporated and its local Baptist associations (in good standing) from ad valorem and sales and use taxes on their real and personal property.

What This Bill Does

It amends Section 40-9-12 to add tax exemptions for the Alabama State Missionary Baptist Convention and its local associations. The exemption covers their real and personal property from state and local ad valorem taxes and sales/use taxes. Associations must be in good standing to qualify. The convention must list its qualifying local associations with the Department of Revenue by a rule-set date. The measure becomes law three months after passage and governor approval.

Who It Affects

• The Alabama State Missionary Baptist Convention, Incorporated: would be exempt from ad valorem and sales and use taxes on its real and personal property.
• Local Baptist associations that are members in good standing with the convention: their real and personal property would be exempt from ad valorem and sales and use taxes.

Key Provisions

• Amends Section 40-9-12 to exempt the Alabama State Missionary Baptist Convention, Incorporated and each local Baptist association in good standing from ad valorem and sales/use taxes.
• Exemption applies to all real and personal property of the convention and each association.
• Associations must be in good standing with the convention to qualify for the exemption.
• The Alabama State Missionary Baptist Convention must submit to the Department of Revenue a list of its local associations in good standing by a date set in a department rule.
• Effective date: the act becomes law on the first day of the third month following its passage and governor approval.

AI-generated summary using openai/gpt-5-nano on Feb 24, 2026. May contain errors — refer to the official bill text for accuracy.

Subjects

Taxation